HM Revenue & Customs

1165 - Other allowable property expenses

Include any other expenses of the rental business you have not previously included in your return, such as stationery, telephone, business travelling and other miscellaneous costs.

Where you are subletting the property and you (or an earlier tenant) paid a premium to your landlord when the lease was granted you may be able to claim for part of the premium paid if the payment is taxable on your landlord as income.